We investigated the effects of power ratio on the electrical and optical properties of Au based Ga-, B- codoped ZnO(GZOB) thin films. GZOB thin films were deposited on Au based poly carbonate(PC) substrate with various power in the range from 60 to 120 W by DC magnetron sputtering. In the result, GZOB films at 100 W exhibited a low resistivity value of $1.12 imes10^{-3}Omega-cm$, and a visible transmission of 80 % with a thickness of 300 nm. This result indicated that the addition of Ga and B in ZnO films leads to the improvement of conductivity and transparent. From the result, we can confirm the possibility of the application as transparent conductive electrodes.